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Beschreibung
Gain a clear understanding of UK taxation rules and policies for 2024Taxation, 30th edition by Alan Melville, updated with the Finance Acts 2024, is the definitive, market-leading text on UK taxation. Known for its comprehensive coverage of the changes introduced by the annual Budget, the text is clean and well-structured, with a wealth of updated examples and exercises. This popular guide serves as both a core textbook for those studying taxation for the first time, and as a reference text that clearly explains the UK tax system and taxation [...] new edition brings the book completely up to date, covering major taxation changes including:Further delays to MTD for income taxIncome tax higher rate limit reducedDividend allowance reducedBasis period rules for 2024-25Spreading of transition profitsAIA £1m limit made permanentPensions tax relief reformsCGT annual exemption reducedCorporation tax full expensingR&D tax relief reformsInvestment zonesVAT aspects of Windsor FrameworkThis text will be of value to both undergraduate and graduate students of accounting and finance, and will be particularly useful for students preparing for the following examinations:ICAEW Certificate Level, Principles of Taxation; ACCA Applied Skills Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA PQ, Taxation; CIPFA PAQ, Tax and Law; AAT Professional Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation and Business Taxation; AIA Professional Level 1, Taxation; IFA Personal Taxation, Business Taxation.Additionally, a free-to-access Companion Website features opportunities for extra practice, chapter appendices and a range of useful links to explore UK taxation rules and the tax system further.Personalise learning with MyLab®Accounting. MyLab® is the teaching and learning platform that combines trusted author content with digital assessments, help tools to use at point-of-need, and a flexible platform. MyLab Accounting for this book includes 350 questions for your [...]: Pearson MyLab® Accounting is not included in the main text.Students, if Pearson MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. Pearson MyLab Accounting should only be purchased when required by an instructor. Also available with MyLab Accounting.
Gain a clear understanding of UK taxation rules and policies for 2024Taxation, 30th edition by Alan Melville, updated with the Finance Acts 2024, is the definitive, market-leading text on UK taxation. Known for its comprehensive coverage of the changes introduced by the annual Budget, the text is clean and well-structured, with a wealth of updated examples and exercises. This popular guide serves as both a core textbook for those studying taxation for the first time, and as a reference text that clearly explains the UK tax system and taxation [...] new edition brings the book completely up to date, covering major taxation changes including:Further delays to MTD for income taxIncome tax higher rate limit reducedDividend allowance reducedBasis period rules for 2024-25Spreading of transition profitsAIA £1m limit made permanentPensions tax relief reformsCGT annual exemption reducedCorporation tax full expensingR&D tax relief reformsInvestment zonesVAT aspects of Windsor FrameworkThis text will be of value to both undergraduate and graduate students of accounting and finance, and will be particularly useful for students preparing for the following examinations:ICAEW Certificate Level, Principles of Taxation; ACCA Applied Skills Level, Taxation; ACCA Technician Scheme, Foundations in Taxation; CIPFA PQ, Taxation; CIPFA PAQ, Tax and Law; AAT Professional Diploma, Personal Tax and Business Tax; ATT Certificates, Personal Taxation and Business Taxation; AIA Professional Level 1, Taxation; IFA Personal Taxation, Business Taxation.Additionally, a free-to-access Companion Website features opportunities for extra practice, chapter appendices and a range of useful links to explore UK taxation rules and the tax system further.Personalise learning with MyLab®Accounting. MyLab® is the teaching and learning platform that combines trusted author content with digital assessments, help tools to use at point-of-need, and a flexible platform. MyLab Accounting for this book includes 350 questions for your [...]: Pearson MyLab® Accounting is not included in the main text.Students, if Pearson MyLab Accounting is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN. Pearson MyLab Accounting should only be purchased when required by an instructor. Also available with MyLab Accounting.
Über den Autor
Alan Melville, FCA, BSc, Cert. Ed. is a best-selling author. Previously a Senior Lecturer at Nottingham Trent University, he has many years of experience teaching accounting and financial reporting.
Inhaltsverzeichnis

Part 1 Income Tax and National Insurance

  1. Introduction to the UK tax system
  2. Introduction to income tax
  3. Personal allowances
  4. Payments and gifts eligible for tax relief
  5. Income from property
  6. Income from savings and investments
  7. Income from employment (1)
  8. Income from employment (2)
  9. Income from self-employment: Computation of income
  10. Income from self-employment: Allocating profits to tax years
  11. Income from self-employment: Capital allowances
  12. Income from self-employment: Trading losses
  13. Income from self-employment: Partnerships
  14. Pension contributions
  15. Payment of income tax, interest and penalties
  16. National Insurance contributions

Part 2 Capital Gains Tax

  • Introduction to capital gains tax
  • Computation of gains and losses
  • Chattels and wasting assets
  • Shares and securities
  • Principal private residence
  • CGT reliefs
  • Part 3 Corporation Tax

  • Introduction to corporation tax
  • Corporate chargeable gains
  • Computation and payment of the corporation tax liability
  • Corporation tax losses
  • Close companies and investment companies
  • Groups of companies and reconstructions
  • Part 4 Miscellaneous

  • Value added tax (1)
  • Value added tax (2)
  • Inheritance tax
  • Overseas aspects of taxation
  • Part 5 Answers

    Index

    Details
    Erscheinungsjahr: 2024
    Fachbereich: Betriebswirtschaft
    Genre: Importe, Wirtschaft
    Rubrik: Recht & Wirtschaft
    Medium: Taschenbuch
    Inhalt: 624 S.
    ISBN-13: 9781292730370
    ISBN-10: 1292730374
    Sprache: Englisch
    Einband: Kartoniert / Broschiert
    Autor: Melville, Alan
    Auflage: 30. Auflage
    Hersteller: Pearson
    Verantwortliche Person für die EU: Pearson Studium im Verlag Pearson Benelux B.V. Zweigniederla, Sankt-Martin-Str. 82, D-81541 München, buchhandel@pearson.com
    Maße: 246 x 189 x 34 mm
    Von/Mit: Alan Melville
    Erscheinungsdatum: 21.05.2024
    Gewicht: 1,188 kg
    Artikel-ID: 128939091